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Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), administered by the State … Service), is one of the nation’s largest public sector health insurance programs. NYSHIP covers over 1.2 million … The New York State Health Insurance Program administered by the State Department …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programState Agencies Bulletin No. 2368
… pay period for the check date the deduction is to start. Update the Calculation Routine drop-down to Default to … pay period for the check date the deduction is to start. Update the Calculation Routine drop-down to Flat Amount. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2368-instructions-use-deduction-code-433-unemployment-insurance-owed-and-newState Agencies Bulletin No. 1957
… transactions must be entered no later than Pay Period 18 Lag (check dated 12/22/2021) and Pay Period 19 Current … transactions must be entered no later than Pay Period 18 Lag (check dated 12/16/2021) and Pay Period 19 Current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021State Agencies Bulletin No. 1860
… transactions must be entered no later than Pay Period 18 Lag (check dated December 23, 2020) and Pay Period 19 … transactions must be entered no later than Pay Period 18 Lag (check dated December 17, 2020) and Pay Period 19 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… seven toll bridges and two tunnels that interconnect parts of New York City. Created in 1933, TBTA serves more than 310 … the vehicle. If either of these cannot be identified, the image is “rejected.” NYCSC labels rejected images with codes … Key Recommendations Improve NYCSC access to the complete image files to decrease leakage. Periodically review and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsOpinion 93-25
… ARTICLE VIII, §1; VILLAGE LAW, §§6-626; 12-1200: A village which has provided lighting at village expense for … has become a village street by prescription or use. You state that a village has been making payments for a … With regard to the situation presented in your letter, we do not possess sufficient facts to express an opinion as to …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… the State Comptroller (OSC). Key Finding The Treasurer did not file annual financial reports with OSC for fiscal years 2015-2019 in compliance with General Municipal Law. Key Recommendation … agreed with our recommendation and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and maintained … Determine whether the Village of Riverside Village ClerkTreasurers prepared and maintained …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107DiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… The former owner of a Long Island pharmacy was arrested Thursday for … Thomas P. DiNapoli’s office. William Davis, 62, the former owner of Davis Ethical Pharmacy in Rockville Centre, was … The former owner of a Long Island pharmacy was arrested Thursday for …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudMessage from the Comptroller – 2022 Financial Condition Report
… As State policymakers responded to the challenges of the COVID-19 pandemic and accompanying volatility in the State’s finances, New York ended the State Fiscal Year … As State policymakers responded to the challenges of the COVID19 pandemic and accompanying volatility in the …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… Basis - Financial Plan and Actual - Combined Schedule of Cash Receipts and Disbursements for the General Fund and the … BFS reflects a comparison of the original and revised cash basis financial plan with the actual cash receipts and disbursements for the year. The cash basis …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… two dozen state agencies and public authorities, but there is no functioning governing body to coordinate … nearly two dozen state agencies and public authorities but there is no functioning governing body to coordinate planning …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationSouthwestern Central School District – Claims Audit (2025M-34)
… [read complete report – pdf] Audit Objective Did the Southwestern Central School District (District) Board … totaling $24.2 million. Audit Summary The claims auditors did not properly audit all claims prior to payment. Of the … the claims auditors for payment because the claim packets did not contain sufficient supporting documentation to allow …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34VI.4 Reappropriations Overview – VI. Budgets
… A reappropriation is a legislative enactment that continues all or part of the undisbursed balance of an appropriation … date in the next calendar year. The lapse date on all suballocations, departmental suballocations and … A reappropriation is a legislative enactment that continues all or part of the undisbursed balance of an appropriation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewState Agencies Bulletin No. 947
… Purpose To ensure compliance with the IRS rules regarding Form W-5, Earned Income Credit Advance Payment Certificate. … Income Tax Credit directly from their employer in the form of regular payments added to the employee’s paychecks. All Form W-5s that were filed for the 2009 calendar year will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/947-agency-instructions-employees-who-claim-advance-earned-income-tax-creditState Comptroller DiNapoli Releases Municipal & School Audits
… budget appropriations, which could result in budget lines being overspent; 58 totaling $1.6 million did not have …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsPayroll Bulletin Agencies P-306 attachment
The deduction for the Civil Service Employees Association Permanent Life Insurance program has been separated from the Auto/Home deduction (code 324). This change was effective in Payroll Period 25 ending March 10, 1982 for Administration Agencies and March 17, 1982 for Institutions.
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-306.pdfOversight of Horizon and Crossroads Juvenile Centers (2022-N-3)
To determine whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and regulations for the health and safety of youth and staff and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22n3.pdfAvoca Central School District – Procurement (2025M-29)
… from 608 vendors, totaling $1.2 million, which were not subject to the competitive bidding requirements and … procurement policies and procedures. When officials do not solicit competition during the procurement of goods and services, taxpayers have less assurance that purchases are made in the most …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Lake Placid Central School District – Transportation State Aid (2023M-95)
… report – pdf] Audit Objective Determine whether the Lake Placid Central School District (District) officials … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95